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Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview
Type: Book
ISBN: 978-1-80043-786-9

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Article
Publication date: 27 October 2020

Ahmad Farhan Alshira'h, Hasan Mahmoud Al-Shatnawi, Manaf Al-Okaily, Abdalwali Lutfi and Malek Hamed Alshirah

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales…

Abstract

Purpose

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.

Design/methodology/approach

This study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.

Findings

This paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.

Practical implications

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.

Originality/value

Very few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

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EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 5 May 2020

Ahmad Farhan Alshira'h and Hijattulah Abdul-Jabbar

The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on…

Abstract

Purpose

The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs).

Design/methodology/approach

In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model.

Findings

The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance.

Research limitations/implications

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections.

Originality/value

This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

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International Journal of Islamic and Middle Eastern Finance and Management, vol. 13 no. 3
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 27 March 2020

Ahmad H. Juma'h and Yazan Alnsour

This paper aims to analyze the effect of data breaches – whose concerns and implications can be legal, social and economic – on companies’ overall performance.

Abstract

Purpose

This paper aims to analyze the effect of data breaches – whose concerns and implications can be legal, social and economic – on companies’ overall performance.

Design/methodology/approach

Information on data breaches was collected from online compilations, and financial data on breached companies was collected from the Mergent Online database. The financial variables used were related to profitability, liquidity, solvency and company size to analyze the financial performance of the breached companies before and after the data breach event. Nonfinancial data, such as the type and the size of the breaches, was also collected. The data was analyzed using multiple regression.

Findings

The results confirm that nonmandatory information related to announcements of data breaches is a signal of companies’ overall performance, as measured by profitability ratios, return on assets and return on equity. The study does not confirm a relationship between data breaches and stock market reaction when measuring quarterly changes in share prices.

Research limitations/implications

The main limitation of the study relates to ratio and trend analyses. Such analyses are commonly used when researching accounting information. However, they do not directly reflect the companies’ conditions and realities, and they rely on companies’ released financial reports. Another limitation concerns the confounding factors. The major confounding factors around the data breaches’ dates were identified; however, this was not enough to assure that other factors were not affecting the companies’ financial performance. Because of the nature of such events, this study needs to be replicated to include specific information about the companies using case studies. Therefore, the authors recommend replicating the research to validate the article’s findings when each industry makes more announcements available.

Practical implications

To remediate the risks and losses associated with data breaches, companies may use their reserved funds.

Social implications

Company data breach announcements signal internal deficiencies. Therefore, the affected companies become liable to their employees, customers and investors.

Originality/value

The paper contributes to both theory and practice in the areas of accounting finance, and information management.

Details

International Journal of Accounting & Information Management, vol. 28 no. 2
Type: Research Article
ISSN: 1834-7649

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Book part
Publication date: 19 December 2016

Norbani Che-Ha, Zalfa Laili Hamzah, Mohd Edil Abd Sukor, Saad Mohd Said and Komala Veeriah

Islamic banking contributes significantly to the total assets of Malaysian banking sector. Yet, many argue that Islamic banking in Malaysia does not receive satisfactory…

Abstract

Purpose

Islamic banking contributes significantly to the total assets of Malaysian banking sector. Yet, many argue that Islamic banking in Malaysia does not receive satisfactory support and participation from the public mainly due to poor awareness of its products and services and misconception about the Islamic banking system. It is timely to study consumers’ awareness of Islamic banking in the hopes of providing useful strategies for and assistance with marketing plans. This study is to explore consumer awareness towards Islamic banking products and services across a diverse set of demographic variables.

Methodology/approach

A quantitative approach was used in this study. A total of 1,000 questionnaires were distributed via convenience and snowballing sampling method to bank customers in a public university in Malaysia, and 817 responses from the survey were used for the analysis. Descriptive and non-parametric statistics were employed to answer objectives of this study.

Findings

The findings of this study are anticipated to provide a holistic and comprehensive marketing insight to improve and strengthen Islamic banking in Malaysia.

Originality/value

This study examines the role of demographics such age, gender, race/religion, education level, occupation and income level in trying to understand the issues of Islamic banks’ product awareness. It is well accepted that the consumer’s attitude or behaviour should be studied among others through understanding customers’ demographics.

Details

Advances in Islamic Finance, Marketing, and Management
Type: Book
ISBN: 978-1-78635-899-8

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Article
Publication date: 1 December 2000

Ahmad H. Juma’h and Douglas Wood

This article investigates the business performance of a sample of companies announcing outsourcing contracts. Performance effects are investigated by measures including…

Abstract

This article investigates the business performance of a sample of companies announcing outsourcing contracts. Performance effects are investigated by measures including operating profit, earnings margin, return on shareholders’ capital, reduction in employment cost and research and development expenditure prior to and subsequent to the outsourcing announcement. The conclusion is that outsourcing companies’ profitability and liquidity decrease in years in which outsourcing announcements occur, and tend to increase in the subsequent year. Also, it is possible that the short‐term and long‐term financial structure of outsourcing companies is altered.

Details

Work Study, vol. 49 no. 7
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 3 April 2020

Shehnaz Tehseen and Alistair R. Anderson

The purpose of this study is to examine the extent and types of entrepreneurial competences among culturally different ethnic groups in Malaysia. Malaysia offers us a…

Abstract

Purpose

The purpose of this study is to examine the extent and types of entrepreneurial competences among culturally different ethnic groups in Malaysia. Malaysia offers us a similar environment and ecosystem to make comparisons within a single context.

Design/methodology/approach

This paper surveyed 600 respondents – 200 Malaysian Chinese, 200 Malaysian Indians and 200 Malays – and collected data about the types of competencies and about self-reported growth as firm performance. The study used PLS-SEM for inferential testing and PLS-MGA to conduct multigroup analysis among the three ethnic groups and found considerable and interesting differences.

Findings

The results of the nuanced, fine-grained findings showed a distinctive distribution of competencies. This study investigates the analysis further to argue that there is an ethnic disposition to favour and value different competencies. Broadly, Malaysian Chinese have a commercial outlook which contrasts with the Malaysian emphasis on social values such as family. Malaysian Indians’ competencies are similar to Malaysian Chinese’s, but with more social value emphasised. This distribution impacts on firm performance with Malaysian Chinese firms faring economically better. However, this economic measure takes no account of social measures which may be an important determinant and motivation for some ethnic groups.

Research limitations/implications

Theoretically, it becomes evident that one size does not fit all. In practice, different competencies are prioritised. Hence competencies appear to be culturally shaped. Culture influences what might be seen as very practical dimensions of entrepreneuring. From a practical perspective, those encouraging entrepreneurship should take such differences into account.

Originality/value

The study is original in comparing cultural effects on competencies and performance.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 12 no. 5
Type: Research Article
ISSN: 2053-4604

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Article
Publication date: 5 February 2020

Hesham S. Ahmad, Maha D. Ayoush and Majed S. Al-Alwan

The purpose of this paper is to investigate the main causes of delay in public construction projects. This is motivated by feedback from public construction experts…

Abstract

Purpose

The purpose of this paper is to investigate the main causes of delay in public construction projects. This is motivated by feedback from public construction experts concerning substantive delays during the last decade. The study thus seeks to help decision makers in Jordan and elsewhere identify problems and develop mitigating strategies.

Design/methodology/approach

Causes of delay were identified from previous related studies and then augmented after consultation with experts. This resulted in 56 delay factors classified into eight groups. The sampling frame for the study was defined in terms of public construction projects (mostly related to roads) owned by the Ministry of Public Works and Housing in Jordan. A survey was conducted with engineers working as representatives of the owner, contractors or consultants to elicit and evaluate the importance of the 56 delay factors.

Findings

Overall, 113 completed questionnaire responses were returned and analyzed to rank the causes of delay using the relative importance index method. Owners and consultants showed more interest in factors related to themselves, while contractors showed highest interest in an external factor related to the owner of services. Four recommendations are put forward for decision makers to mitigate against delays.

Originality/value

This research investigates a relatively large number of delay factors compared to other studies and these are categorized into groups to facilitate thematic understanding. Further, compared to previous related research, this research fills a gap by exploring the opinions of different contract parties.

Details

Built Environment Project and Asset Management, vol. 10 no. 1
Type: Research Article
ISSN: 2044-124X

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Article
Publication date: 14 January 2014

Malathy Batumalay, F. Ahmad, Asiah Lokman, A.A. Jasim, Sulaiman Wadi Harun and H. Ahmad

A simple tapered plastic optical fiber (POF) sensor is proposed and demonstrated for measurement of uric acid concentrations in de-ionized water. The paper aims to discuss…

Abstract

Purpose

A simple tapered plastic optical fiber (POF) sensor is proposed and demonstrated for measurement of uric acid concentrations in de-ionized water. The paper aims to discuss these issues.

Design/methodology/approach

The sensor operates based on intensity modulation technique as the tapered POF probe which was coated by a single walled carbon nonotubes polyethylene oxide (SWCNT-PEO) composite is immersed into the uric acid solution. The probe was fabricated using an etching method and has a waist diameter of 0.46 mm and tapering length of 10 mm.

Findings

As the concentration varies from 0 to 500 ppm, the output voltage of the sensor increases linearly from 6.13 to 7.35 mV with a sensitivity of 0.0023 mV/% and a linearity of more than 97.20 percent. The SWCNT-PEO composite coating increases the sensitivity of the proposed sensor due to the effective cladding refractive index, which increases with the coating and thus allows more light to be transmitted from the tapered fiber.

Originality/value

This is the first demonstration of the tapered POF sensor for measurement of uric acid concentrations in de-ionized water.

Details

Sensor Review, vol. 34 no. 1
Type: Research Article
ISSN: 0260-2288

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Article
Publication date: 29 August 2019

Haniruzila Hanifah, Hasliza Abdul Halim, Noor Hazlina Ahmad and Ali Vafaei-Zadeh

Innovation performance is an issue that has a profound effect not only on Malaysian large companies but also among small and medium enterprises (SMEs) especially…

Abstract

Purpose

Innovation performance is an issue that has a profound effect not only on Malaysian large companies but also among small and medium enterprises (SMEs) especially Bumiputera SMEs. The purpose of this paper is to explore the theoretical review of innovation culture pertaining to innovation performance by conducting a literature review on SME studies. The previous reference on innovation performance in Malaysian SMEs is still scarce, even though it is the key benchmark to measure firm performance. It has been demonstrated by the literature that innovation culture is significantly associated with innovation performance. Nonetheless, its effect on Bumiputera SMEs is still underexplored. Thus, this study examines the importance of internal factors (specific human capital and social capital) to innovation culture in driving innovation performance.

Design/methodology/approach

A questionnaire-based survey was conducted to gather data from Bumiputera SMEs. A total of 140 responses were obtained and analyses were carried out using Smart-PLS software to produce interesting findings.

Findings

The findings indicate that social capital (relational capital and social network) has a significant impact on innovation culture and indirectly impacts innovation performance. The findings also reveal that specific human capital does not have significant impact on innovation culture and innovation performance. This paper shows the importance of social capital and how it directly influences Bumiputera SMEs and innovation performance. This result will be encouraging to firms in other developing countries.

Practical implications

Although SMEs play an important role in economic development, their contribution to innovation is small and marginal. This study makes an important contribution by providing information to the Malaysian SMEs, especially those that are of Bumiputera status on the factors that could enhance innovation performance and nurture innovation culture in their organisations. Thus, it is hoped that this study will generate interest among researchers to attain more conclusive evidence about the practice of innovation culture among Malaysian SMEs.

Originality/value

This paper is one of the first to address the mediating effect of innovation culture on specific human capital, social capital and innovation performance.

Details

Benchmarking: An International Journal, vol. 27 no. 1
Type: Research Article
ISSN: 1463-5771

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